Introductory text
United Kingdom
Excise
Made 24th February 2015
Laid before Parliament 26th February 2015
Coming into force 1st April 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 60A and 93 of the Customs and Excise Management Act 1979f1 and section 1 of the Finance (No. 2) Act 1992f2;
Annotations
Footnotes
- f1
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1979 c. 2; section 60(A) was inserted by the Finance Act 2014 (c. 26), Schedule 21, paragraph 3. Section 93 has been amended by the Finance Act 1981 (c. 35), Schedule 8, Part 1, the Finance Act 1986 (c. 41), Schedule 3, paragraphs 4 and 7, the Finance Act 1988 (c. 39), section 9(2) and Schedule 14, Part 1, the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2 and the Finance Act 1994 (c. 9), Schedule 4, paragraph 3.
- f2